Government Facilitates The Making And Reporting Of Proof Of Cutting PPh

JAKARTA The government has issued Regulation of the Director General of Taxes Number PER-2/PJ/2024 concerning the Form and Procedures for Making Proof of Income Tax Cuts Article 21 and/or Income Taxes Article 26 as well as the Form, Fill, Filling Procedures, and Procedures for Submission of Notification of Income Tax Period Article 21 and/or Article 26 Income Taxes.

Meanwhile, the regulation was issued on January 19, 2024 and comes into effect from the January 2024 tax period. This rule is a replacement regulation for the Regulation of the Director General of Taxes Number PER-14/PJ/2013.

In addition, PER-2/PJ/2024 includes several arrangements related to the manufacture of cut evidence and the submission of SPT for the PPh Period Article 21/26.

The Director of Counseling, Services and Community of the Ministry of Finance's DGT, Dwi Astuti, said that with the e-Bupot application 21/26, now employers do not have to come to the tax office to report SPT.

"The SPT report that previously had to be done at the tax office by uploading documents at the TPT, can now be done from anywhere through the internet connection," said Dwi in his official statement, Tuesday, February 13.

The main arrangements for PER-2/PJ/2024 are presented as follows:

There is a change in electronic reporting applications, from desktop-based applications (e-spt) to web-based applications (e-Bupot 21/26).

Evidence of Income Tax Cuts Article 21/26 and SPT of Income Tax Period Article 21/26 in the form of Electronic Documents is made using the 21/26 e-Bupot Application that has been provided by the Directorate General of Taxes.

SPT Income Tax Period Article 21/26 in the form of Electronic Documents that have been signed electronically with Electronic Signatures, delivered by Tax Cuters through the 21/26 e-Bupot Application on the website of the Directorate General of Taxes and Tax Application Service Providers.

The existence of form adjustments to adopt the needs of the Minister of Finance Regulation Number 168 of 2023 and tax facilities.

The addition of monthly cut evidence that was previously unregulated.

Evidence of Income Tax Cuts Article 21/26 and SPT of Income Tax Period Article 21/26 was created and reported in the form of paper form or electronic documents.

Evidence of Income Tax Cuts Article 21/26 and SPT of Income Tax Period Article 21/26 which is made in the form of a paper form signed by Tax Cuters and equipped with electronic stamps and documents signed electronically with Electronic Signatures.

A more complete provision can be seen in a copy of the Regulation of the Director General of Taxes (Perdirjen Tax) Number PER-2/PJ/2024 concerning the Form and Procedure for Making proof of Income Tax Cuts Article 21 and/or Income Tax Article 26 as well as the Form, Fill, Filling Procedures, and Procedures for Submission of Notification Letter for the Income Tax Period Article 21 and/or Tax Income Article 26.

Meanwhile, copies of the regulation can be accessed and downloaded from the tax.go.id take-off page.